https://www.taxtmi.com/caselaws?id=116162 Technical know-how fee was not includible in the assessable value of imported models and moulds under Rule 9(1)(c) of the Customs Valuation Rules, 1988 because the fee related to manufacture of the contract products and not to the imported goods. Inclusion is permitted only where the royalty or licence fee is related to the imported goods and payable by the buyer as a condition of sale. The collaboration agreement did not make transfer of technical know-how a condition for purchasing the models and moulds, and the clauses relied on dealt only with payment manner and timing. The separate invoicing and duty payment on the imported goods supported exclusion of the fee from valuation. en-us Thu, 10 Mar 2005 00:00:00 +0530 Fri, 08 Jun 2012 14:26:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116162 Technical know-how fee was not includible in the assessable value of imported models and moulds under Rule 9(1)(c) of the Customs Valuation Rules, 1988 because the fee related to manufacture of the contract products and not to the imported goods. Inclusion is permitted only where the royalty or licence fee is related to the imported goods and payable by the buyer as a condition of sale. The collaboration agreement did not make transfer of technical know-how a condition for purchasing the models and moulds, and the clauses relied on dealt only with payment manner and timing. The separate invoicing and duty payment on the imported goods supported exclusion of the fee from valuation. Case-Laws Customs Thu, 10 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116162